Data Dictionary
Item Number A507
OTHER CUMULATIVE PREFERRED STOCK ELIGIBLE FOR INCLUSION IN TIER 1 CAPITAL (E.G. TRUST PREFERRED SECURITIES)Call confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| BHCKA507 | 1997-03-31 | 2014-12-31 | No | FR Y-9C |
| CASKA507 | 2013-09-30 | 2015-12-31 | Yes | FR Y-14A |
| CBPKA507 | 2015-12-31 | 2015-12-31 | Yes | FR Y-14A |
| CPSKA507 | 2013-09-30 | 2015-12-31 | Yes | FR Y-14A |
Data Description:
Report all other cumulative preferred stock included and reported in Schedule HC, item no. 2750 or 3000 that is eligible for inclusion in Tier 1 capital. Include instruments generally known as trust preferred securities that are issued by consolidated special purpose entities and reported in Schedule HC, item no. 2750. For purposes of this report, include notes payable to unconsolidated special purpose entities that issue trust preferred securities, net of the bank holding company's investment in the special purpose entity, that are eligible for inclusion in Tier 1 capital. To be eligible for inclusion in Tier 1 capital, trust preferred securities must be approved by the Federal Reserve and meet the qualitative and quantitative requirements outlined in the capital guidelines. Report the total amount of trust preferred securities (or notes payable net of investment in the special purpose entity if the entity is not consolidated) that meet the eligibility requirements in this item. The amount reported in this item may differ from the amount reported in item no. C502 because the amount reported in this item is subject to limits.
Also include other cumulative preferred stock that is eligible for inclusion in Tier 1 capital but is not included in item no. 5990.
COMPARABILITY:
Prior to 3/31/04, title was "Cumulative Preferred Stock Reported in Minority Interest in Consolidated Susidiaries and Similar Items" and included cumulative preferred stock instruments issued out of subsidiaries, including special purpose subsidiaries that are wholly owned by the parent company and are eligible for inclusion in Tier 1 capital. Such instruments, which includes trust preferred stock, are marketed under a variety of names such as MIPS and TOPRS, should also be reported in minority interest on Schedule HC. The amount of these instruments, together with other cumulative preferred stock a bank holding company may include in Tier 1 capital, is limited to 25 percent of Tier 1 capital, as specified by the Risk-Based Capital Guidelines.
Prior to 3/31/01, reported on Schedule HC-IC for the FR Y-9C (BHCK) report.
NOTE:
Reported on Schedule HC-R for the FR Y-9C (BHCK) report.
Reported on a consolidated basis only by the top-tier bank holding company when the total consolidated assets of the company are $150 million or more.